3. Exhibit 21 - IRS - July 16, 1997 - Letter to Arras

Fred Arras

Chief Joint Compliance Branch

Internal Revenue Service

July 16, 1997

Dear Mr. Arras,

            I am contacting you regarding the letter you sent to my husband, Craig Franklin dated June 20, 1997.  The required tax return for 1995 has been filed for Mr. Franklin.   Addressing mail to Mr. Franklin is pointless and may result in delays in response.  I enclose a copy of a letter written regarding Mr. Franklin’s taxes explaining the present situation.  We are presently waiting for a response from the IRS, as you can see. 

            I am sending a copy of your letter to our tax accountant.  When you read the enclosures you will understand why the 1995 return was late.  Please call me if the return has not found its way through the mail to you; it was posted more than three months ago now. 

           

Thanks,

Melinda Pillsbury-Franklin